The ever-increasing complexity of the commercial world has resulted in auditors
being called upon more and more frequently to provide “forensic” assistance in
investigating white-collar crimes. The investigation of these crimes ranges from
simple enquiries and interviews by a single person over a few days to complex
investigations by large, multidisciplinary teams, spanning many years.
This article discusses the use of technology to enhance the quality of investigations
into white-collar crimes, of those investigations that are mainly based on paper
documents and on interviews. It does not discuss the investigation of so called
“computer crimes” where technology is used to perpetrate the fraud.